“Green Slogans” and “Gray Behaviors”: exploring the dichotomy between esg practices and operational realities

Abstract

This study addresses the dichotomy between ESG practices and the operational realities of companies, focusing on the JBS S.A. The adoption of eco-sustainable practices, corporate governance, and social responsibility has become a fundamental component of business strategies, but the disconnect between the proclaimed "green slogans" and the "grey practices" effectively implemented is an intriguing reality. The qualitative research adopts a theoretical review of ESG and sustainability, followed by a case study that analyzes disparities between public statements and actual operations of JBS S.A. Data collection and analysis are conducted through various sources, including news, scientific articles, and official documents, with a qualitative approach to unveil the narrative constructed by JBS S.A. in comparison with its actual actions. The study aims to offer a critical perspective on the effectiveness and authenticity of ESG initiatives within JBS S.A., questioning the extent to which these strategies represent a genuine commitment to sustainability or merely serve as tools to mitigate negative impacts. Analyzing these issues is crucial to understand the challenges and opportunities related to the implementation of sustainable and responsible practices in the contemporary business context.